Question 1

How does School Tax Relief Program work?

Accepted Answer

There are two types of STAR benefits depending on your household income:
- Basic STAR is for homeowners whose total household income is $500,000 or less. The benefit is estimated to be a $293 tax reduction.
- Enhanced STAR is for homeowners 65 and older whose total household income for all owners and residents spouses is $93,200 or less. The benefit is estimated to be a $650 tax reduction.
In 2016, STAR was made available as an exemption or a credit.
- You do not need to re-register for STAR. Your exemption will continue to be applied to your property tax bill. If you wish, you can switch to the STAR credit rather than the exemption by applying with New York State: www.tax.ny.gov
- If you received STAR in 2015-16 but later lost the benefit, you can restore the exemption. Your income must be $250,000 or less.
- New homeowners cannot apply for the STAR exemption. You must apply for the STAR credit check with New York State: www.tax.ny.gov
Older adults who get Enhanced STAR may also be eligible for the Senior Citizens Homeowners’ Exemption (SCHE). This program also lowers your property taxes.

Question 2

Am I eligible for School Tax Relief Program?

Accepted Answer

To be eligible for STAR, you should be a homeowner of one of these types of housing:

a house
a condo
a cooperative apartment
a manufactured home
a farmhouse
a mixed-use property, including apartment buildings (only the owner-occupied portion is eligible)

	Basic STAR	Enhanced STAR
Age	No age restriction	All owners must be 65 or older as of December 31 of the year of the exemption. However, only one owner needs to be 65 or older if the property is jointly owned by only a married couple or only siblings.
Primary residence	An owner must live on the property as their primary residence.	At least one owner who’s 65 or older must live on the property as their primary residence.
Income	The total income of only the owners and their spouses who live at the property must be: $500,000 or less for the credit $250,000 or less for the exemption (you cannot apply for the exemption anymore but you can restore it if you got it in 2015-16 but lost the benefit later.)	Total income of all owners and resident spouses or registered domestic partners must be $93,200 or less.

* Income eligibility for the 2023 STAR credit is based on your federal or state income tax return from the 2021 tax year.

Question 3

How do I Apply to School Tax Relief Program?

Accepted Answer

If you’re a new homeowner:

If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR:

If you want to restore your Basic STAR exemption:

If you got the Basic STAR exemption in 2015-16 but later lost the benefit, you can restore it through NYC Department of Finance. Apply online on the STAR/ESTAR Online Initial Application or STAR/ESTAR Online Initial Application for Co-ops.
Apply by March 15 for the benefit to begin that year.
If your combined income is $250,001-$500,000, you’ll need to apply online for the New York State STAR tax credit instead.

If you get the Basic STAR exemption (as of 2015-16) and are now eligible for Enhanced STAR:

If you get the Basic STAR exemption as of 2015-16 and are now eligible for Enhanced STAR (E-STAR), you can apply through the Department of Finance with the “STAR to ESTAR” application
Apply by March 15 for the benefit to begin that year.

If you want to restore your Basic STAR exemption:

If you got the Basic STAR exemption in 2015-16 but later lost the benefit, you can restore it through NYC Department of Finance.
Complete the STAR Benefit Restoration application. Apply by March 15 for the benefit to begin that year.
If your combined income is $250,001-$500,000, you’ll need to apply for the New York State STAR tax credit instead.

Register for the New York State STAR tax credit by calling 518-457-2036.

Reduce property taxes for homeowners

School Tax Relief Program (STAR) | NYC Department of Finance (DOF), NYS Department of Taxation and Finance (NYSDTF)